According to the current tax legislation, enterprises that have made the transition to a simplified taxation system have the right to return the VAT paid on the import of imports. This right can only be exercised by importing firms whose business is inextricably linked with suppliers from abroad.
It is necessary
- - cooperation agreement;
- - the agreement translated into Russian;
- - transaction passport;
- - a bank statement confirming the transfer;
- - customs declaration;
- - PMS;
- - photocopies of all documents;
- - application to FUNS;
- - tax declaration.
Instructions
Step 1
When passing through customs for all goods, you have to pay VAT. To apply for a refund of the paid tax, if you have accepted the simplified tax system, prepare a number of documents. You will have to present to the tax office a cooperation agreement concluded with suppliers, an agreement translated into Russian.
Step 2
Register the issued transaction passport at the bank that serves you. The document must bear the official seal of the bank, the signature of the general director, the manager who executed the documents.
Step 3
Transfer funds from your company's account to the account of the importing supplier. You have no right to engage third-party banks, third parties providing intermediary services.
Step 4
Fill in the customs declaration and arrange the goods in accordance with the current regulations. On this basis, you will receive a PSM. This will allow you to sell the received product or use it on the territory of the Russian Federation.
Step 5
Make a photocopy of all completed documents. You will submit them to the tax office together with the originals.
Step 6
Contact the Federal Tax Office, complete the application form and tax return. You must apply for a deduction no later than within three months from the date of tax payment and registration of customs documents for the imported imported goods. If you missed the deadline, then it is considered lost, and you will not be able to return the paid tax.
Step 7
The final answer on the decision of the commission from the tax office will be given to you after a desk audit. If necessary, financial documents will be checked at your company.
Step 8
You can receive the refunded amount of VAT to your personal account with the servicing bank within 30 days after receiving a written notification of the decision of the tax authorities.
